What range of hands to defend BB with against a UTG raise?

[Hielko]

I'm trying to figure out what a good range to defend the BB with against someone who plays TAG and raises approx. 10% of his hands preflop.

The first question is how much equity do we need to defend? Stox recommends 35% equity, so I have used this number, but I'm not sure if it's correct against a tight utg raising range where we have to worry more about domination and we have less postflop folding equity.

The real problem, what is a typical UTG-raising range at a 10-handed table? Is it:

99+,AJs+,AQo+,KQs

In this case we have 35%+ equity with 22+, AJs+ and AQo+

But if his range would be:

88+,AJs+,AQo+,KQs

We have 35% equity with 44+, ATs+, KJs+, JTs and AQ0+

As you can see adding just one hand to his range changes our defending range. Some hands that where calling hands before (22-33) aren't calling hands against this new range, and some new suited hands have been added instead.

If we add another few hands to his range:

88+,ATs+,AJo+,KQs,KQo

We can call with even more hands:

22+, A2s+, KQs, JTs and ATo+.

So, what's the right range if you only know that villain is a 10% pfr TAG and he is raising from UTG?